Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 04-27 // 2004

    International Tax Planning in the Age of ICT

    The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most…

  2. ZEW Discussion Paper Nr. 04-18 // 2004

    Agglomeration, Population Size, and the Cost of Providing Public Services: An Empirical Analysis for German States

    This paper is concerned with the question as to what extent population size and density affect the cost of providing public services at the subnational level. Empirical estimates of cost functions are obtained…

  3. ZEW Discussion Paper Nr. 04-01 // 2004

    The Impact of EMU on Inflation Expectations

    This paper analyses the impact of the monetary regime change from the Bundesbank to the ECB in 1999 on inflation expectations. In the theoretical part, the Barro-Gordon model is used to derive the potential…